众所周知,伍现代经济社会中,信息也是商品。这种商品一方面具有其实用的价值,即信息价值,另一方面人们为了取得信息,还必须支付一定的代价,即信息成本。因此,经常把获取信息的所得与所费是否相称进行比较、探讨,就应成为当前一切经济科学研究的中心课题,并构成《信息经济学》的核心内容。但在现代管理会计的研究中,对这个问题的认识,迄今还未完全解决,也没有受到普遍 As we all know, in the modern economy and society, information is also a commodity. On the one hand, this kind of commodity has its practical value, that is, the value of information. On the other hand, in order to obtain information, people must also pay a certain price, that is, the cost of information. Therefore, the comparison and discussion of whether or not the income derived from information is commensurate with the fee is a central topic of all current economic scientific research and constitutes the core content of the Journal of Information Economics. However, in the study of modern management accounting, the understanding of this issue has not yet been fully resolved and has not been universally recognized.